Rule 32, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2017 [SBS-77Q]
As at 7 September 2026. In force from 23 December 2017.
Safe custody.—Every auditee shall keep every voucher to which these rules apply in a receptacle or place reserved for the purpose at the premises where the submission of accounts for audit is carried on, shall record in Form GFR 12-C the description of every voucher so kept and the date on which it was received, and shall furnish a copy of the record to the Accountant General within twenty-one days of the close of each year.
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